Category: Bangalore City University B.Com Notes
by Constitutional Values-2 Bangalore City University B.Com SEP 2024-25 2nd Semester Notes
| Unit 1 [Book] | |
| State Legislature: | |
| Vidhana Sabha, Composition, Powers and Functions | VIEW |
| Vidhana Parishath, Composition, Powers and Functions | VIEW |
| State Executive: | |
| Governor, Powers and Functions | VIEW |
| Chief Minister, Powers and Functions | VIEW |
| State Council of Ministry, Powers and Functions | VIEW |
| Centre-State Relations | VIEW |
| Co-operative Federalism and it’s Challenges | VIEW |
| Unit 2 [Book] | |
| Democratic Decentralization | VIEW |
| Local Self Government, Urban Government, 73rd and 74th Constitutional amendments, Contemporary Challenges | VIEW |
| Constitutional amendments Procedure in India: Simple, Special and Special with Concurrence with States | VIEW |
| Basic Structure of Indian Constitution with Special reference to Keshavananda Bharathi Case | VIEW |
| Unit 3 [Book] | |
| Election Commission of India, Composition, Powers and Functions | VIEW |
| Public Service Commission | VIEW |
| UPSC | VIEW |
| State Public Service Commission | VIEW |
| Affirmative action | VIEW |
| Reservation for SC/ST(23%), OBC(27%), EWS(10%) and Women (33% within) It’s Relevance | VIEW |
Corporate Administration Bangalore City University B.Com SEP 2024-25 2nd Semester Notes
| Unit 1 [Book] | |
| Company Act, Introduction, Features Highlights of Companies Act 2013 | VIEW |
| Kinds of Companies, One Person Company, Company limited by Guarantee, Company limited by Shares, Holding Company, Subsidiary Company, Government Company-Associate Company, Small Company Foreign Company, Global Company, Body Corporate, Listed Company | VIEW |
| Private Company and Public Company, Meaning, Features and Differences | VIEW |
| Unit 2 [Book] | |
| Meaning of Promoter, Position of Promoter & Functions of Promoter | VIEW |
| Meaning and Contents of Memorandum of Association | VIEW |
| Meaning and Contents of Articles of Association | VIEW |
| Distinction between Memorandum of Association and Articles of Association | VIEW |
| Certificate of Incorporation | VIEW |
| Subscription Stage | VIEW |
| Meaning and Contents of Prospectus, Statement in lieu of Prospects and Book Building | VIEW |
| Commencement Stage Document to be filled, e- filling | VIEW |
| Certificate of Commencement of Business | VIEW |
| Unit 3 [Book] | |
| Director, Meaning, Positions, Rights | VIEW |
| Board of Directors | VIEW |
| Appointment of Directors | VIEW |
| Protem and Full Time Directors | VIEW |
| Managing Director, Appointment Powers Duties & Responsibilities | VIEW |
| Company Secretary-Meaning, Types, Qualification, Appointment, Position, Rights, Duties, Liabilities & Removal, or dismissal | VIEW |
| Auditors, Meaning, Types, Appointment, Powers, Duties & Responsibilities, Qualities | VIEW |
| Unit 4 [Book] | |
| Corporate Meetings, Importance and Types | VIEW |
| Shareholder’s meeting (SGM, AGM and EGM and essentials of valid Meetings) | VIEW |
| Director’s Meetings (Board Meetings and Committee Meetings) | VIEW |
| Resolutions, Meaning and Types, Registration of resolutions | VIEW |
| Role of a Company Secretary in convening and conducting the Company Meetings | VIEW |
| Unit 5 [Book] | |
| Winding up Companies, Meaning, Modes | VIEW |
| Consequence of Winding up | VIEW |
| Official liquidator, Roles & Responsibilities of Liquidator | VIEW |
Business Regulations Bangalore City University B.Com SEP 2024-25 2nd Semester Notes
|
Unit 1 [Book] |
|
| Introduction, Definition of Contract, Essentials of Valid Contract, Offer and acceptance, Offer and Acceptance and their various types | VIEW |
| Communication of Offer and Acceptance, Revocation and mode of revocation of offer and acceptance | VIEW |
| Intention to create legal relationship | VIEW |
| Consideration, Meaning and Nature of Consideration | VIEW |
| Exceptions to the rule: No Consideration, No Contract | VIEW |
| Adequacy of consideration | VIEW |
| Present and Past Consideration | VIEW |
| Unlawful Consideration and its effects | VIEW |
| Contractual Capacity, Meaning of Capacity to Contract, Incapacity to Contract- Minors | VIEW |
| Persons of Unsound Mind | VIEW |
| Disqualified agreements | VIEW |
| Effects of Minors Agreement | VIEW |
| Unit 2 [Book] | |
| Meaning of Consent and Free Consent | VIEW |
| Meaning and Effects of Coercion | VIEW |
| Undue Influence, Fraud, Misrepresentation, Mistake in an agreement | VIEW |
| Performance of Contract, Rules regarding Performance of Contracts | VIEW |
| Joint Promisors, Impossibility of Performance | VIEW |
| Quasi contracts & its performance | VIEW |
| Discharge of a Contract, Meaning, Modes of Discharging a Contract | VIEW |
| Novation | VIEW |
| Remission | VIEW |
| Accord, Satisfaction | VIEW |
| Breach-Anticipatory Breach and Actual breach | VIEW |
| Remedies for Breach of Contract, Remedies under Indian Contract Act 1872 | VIEW |
| Damages, Types of Damages | VIEW |
| Unit 3 [Book] | |
| Concept of Goods and Features of Goods | VIEW |
| Sale of Goods v. Agreement to Sell | VIEW |
| Contract of Sale of Goods, Performance of a Contract of Sale of Goods | VIEW |
| Meaning and Types of Conditions and Warranties | VIEW |
| Meaning and Rights of an Unpaid Seller | VIEW |
| Unit 4 [Book] | |
| Definitions of the terms Consumer, Consumer Protection | VIEW |
| Consumer Dispute, Defect, Deficiency, Unfair Trade Practices | VIEW |
| Rights of Consumer under the Consumer Protection Act | VIEW |
| Consumer Redressal, Meaning and Agencies District Forum, State Commission and National Commission | VIEW |
| Unit 5 [Book] | |
| Regulations of Environmental Protection, Introduction, Objectives of the Environmental Protection Act, Definitions of Important Terms Environment, Environment Pollutant, Environment Pollution, Hazardous Substance and Occupier | VIEW |
| Types of Environmental Pollution | VIEW |
| Powers of Central Government to protect Environment in India | VIEW |
Human Resource Management Bangalore City University B.Com SEP 2024-25 2nd Semester Notes
| Unit 1 [Book] | |
| Meaning and Definition of HRM, Features, Objectives | VIEW |
| Importance of HRM | VIEW |
| Functions of HRM | VIEW |
| Process of HRM | VIEW |
| Role of HR Manager | VIEW |
| Trends influencing HR Practices | VIEW |
| Unit 2 [Book] | |
| Meaning and Importance of Human Resource Planning | VIEW |
| Factors affecting HRP | VIEW |
| Process of HRP | VIEW |
| Recruitment, Meaning, Methods, Factors affecting Recruitment, Sources | VIEW |
| Selection, Meaning, Process of Selection | VIEW |
| Evaluation of Selection Process | VIEW |
| Barriers to effective Selection | VIEW |
| Steps for effective Selection | VIEW |
| Unit 3 [Book] | |
| On-Boarding, Meaning, Purpose of On-Boarding, Planning the On-Boarding program, Problems faced in On-boarding | VIEW |
| Training, Need for Training, Benefits of Training | VIEW |
| Methods of Training and Development | VIEW |
| Evaluation of effectiveness of Training | VIEW |
| Career Planning and Development, Need for Career Planning; Types -Horizontal and Vertical Progression, Technical, Managerial and Functional progression | VIEW |
| Unit 4 [Book] | |
| Performance appraisal: Meaning, Objectives, Limitations, Process, Uses | VIEW |
| Methods of Performance Appraisal: Traditional and Modern methods of Performance Appraisal | VIEW |
| Unit 5 [Book] | |
| Compensation Management, Meaning and Components of Compensation Structure | VIEW |
| Factors influencing Employee Compensation | VIEW |
| Incentives, Meaning, Types of Incentives-Monetary and Non-monetary incentives, Individual and Group Incentives; Incentives as a component of CTC | VIEW |
Advanced Financial Accounting Bangalore City University B.Com SEP 2024-25 2nd Semester Notes
| Unit 1 [Book] | |
| Insurance Claims, Meaning, Need and Advantages of Fire Insurance | VIEW |
| Special Terminologies in Fire Insurance Claims Insurer, Insured, Premium, Insurance Policy, Under Insurance, Over Insurance, Salvage, Average Clause, Sum Assured | VIEW |
| Ascertainment of Fire Insurance Claim including on Abnormal Line of Goods | VIEW |
| Unit 2 [Book] | |
| Sale or Conversion of Partnership | VIEW |
| Meaning of Purchase Consideration and Methods of Calculating Purchase Consideration | VIEW |
| Closing the Books of Partnership Firm | VIEW |
| Passing Opening Journal Entries and preparing Opening Balance Sheet (Vertical form) in the books of Company | VIEW |
| Unit 3 [Book] | |
| Meaning and Features of Departmental Account | VIEW |
| Examples of Department Specific Expenses and Common Expenses | VIEW |
| Need and Bases of Apportionment of Common Expenses | VIEW |
| Statement of General Profit/Loss | VIEW |
| Balance Sheet | VIEW |
| Inter-Departmental Transfers at Cost Price | VIEW |
| Unit 4 [Book] | |
| Royalty Agreement, Introduction, Meaning, Terms used in Royalty Agreement: Lessee, Lessor, Minimum Rent, Short Workings | VIEW |
| Recoupment of Short Workings with Strike and Lockout Periods | VIEW |
| Accounting Treatment in the book of Lessee | VIEW |
| Journal Entries and Ledger Accounts including Minimum Rent Account | VIEW |
| Unit 5 [Book] | |
| Digital transformation of Accounting | VIEW |
| Big Data Analytics in Accounting | VIEW |
| Cloud Computing in Accounting | VIEW |
| Green Accounting | VIEW |
| Human Resource Accounting | VIEW |
| Inflation Accounting | VIEW |
| Database Accounting | VIEW |